diff --git a/sdk/lib/_internal/vm/lib/vm_internal.gni b/sdk/lib/_internal/vm/lib/vm_internal.gni
new file mode 100644
index 00000000000..37f1440fdb2
--- /dev/null
+++ b/sdk/lib/_internal/vm/lib/vm_internal.gni
@@ -0,0 +1,58 @@
+# Copyright (c) 2024, the Dart project authors.  Please see the AUTHORS file
+# for details. All rights reserved. Use of this source code is governed by a
+# BSD-style license that can be found in the LICENSE file.
+
+# This file contains vm-specific sources for various 'dart:' libraries.
+
+vm_internal_sdk_sources = [
+  "array.dart",
+  "async_patch.dart",
+  "class_id_fasta.dart",
+  "convert_patch.dart",
+  "core_patch.dart",
+  "developer.dart",
+  "double.dart",
+  "double_patch.dart",
+  "empty_source.dart",
+  "errors_patch.dart",
+  "expando_patch.dart",
+  "ffi_allocation_patch.dart",
+  "ffi_dynamic_library_patch.dart",
+  "ffi_native_finalizer_patch.dart",
+  "ffi_native_type_patch.dart",
+  "ffi_patch.dart",
+  "ffi_struct_patch.dart",
+  "finalizer_patch.dart",
+  "function.dart",
+  "function_patch.dart",
+  "growable_array.dart",
+  "hash_factories.dart",
+  "identical_patch.dart",
+  "immutable_map.dart",
+  "integers.dart",
+  "internal_patch.dart",
+  "invocation_mirror_patch.dart",
+  "isolate_patch.dart",
+  "lib_prefix.dart",
+  "math_patch.dart",
+  "mirror_reference.dart",
+  "mirrors_impl.dart",
+  "mirrors_patch.dart",
+  "object_patch.dart",
+  "print_patch.dart",
+  "profiler.dart",
+  "record_patch.dart",
+  "regexp_patch.dart",
+  "schedule_microtask_patch.dart",
+  "stacktrace.dart",
+  "stopwatch_patch.dart",
+  "string_patch.dart",
+  "symbol_patch.dart",
+  "timeline.dart",
+  "timer_impl.dart",
+  "timer_patch.dart",
+  "type_patch.dart",
+  "typed_data_patch.dart",
+  "uri_patch.dart",
+  "weak_property.dart",
+]